CONCLUSION
This paper described the new overhead cost analysis tool and the results of the case study
under the situation where most works are subcontracted. “Multi-cost objects” is one of
characteristics of the tool. A case study revealed that the new analysis is feasible on actual
construction projects and has many positives with some limitations. It is noted that the
proposed method can be applied in the same manner to analysis of home office overhead
costs to be allocated to multi projects. Important is that the new tool can pinpoint the area
to be investigated for improving the profitability relationship. It can be construed as a tool
for nurturing relationship as opposed to having a quantitative target as a motivation.
ACKNOWLEDGEMENTS
The authors gratefully acknowledge the contribution of the DPR, Inc and its participants
in the case study project for the invaluable input into this paper by courageously
implementing the new method to a real project.